Government of India
CENTRAL BOARD OF DIRECT TAXES
1. Functions and Organization
The Central Board of Direct Taxes is a statutory authority functioning under the
Central Board of Revenue Act, 1963. The officials of the Board in their ex-officio
capacity also function as a Division of the Ministry dealing with matters relating to
levy and collection of direct taxes.
2. Historical Background of C.B.D.T.
The Central Board of Revenue as the apex body of the Department, charged with
the administration of taxes, came into existence as a result of the Central Board of
Revenue Act, 1924. Initially the Board was in charge of both direct and indirect taxes.
However, when the administration of taxes became too unwieldy for one Board to
handle, the Board was split up into two, namely the Central Board of Direct Taxes
and Central Board of Excise and Customs with effect from 1.1.1964. This bifurcation
was brought about by constitution of two Boards u/s 3 of the Central Board of
Revenue Act, 1963.
3. Composition and Functions of CBDT
The Central Board of Direct Taxes consists of a Chairman and following six Members: -
4. Zonal Jurisdiction and Directorates’ allocation: